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Generic Tax Name Insurance tax - Tax on insurance contracts
Tax name in the national language Taxe sur les conventions d assurances
Tax name in English Tax on insurance contracts
Member State FR-France
Tax in force since 1990/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/03/24
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Articles 991 to 1004 of the General Tax Code (Code général des impôts).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

The tax revenues are affected to the central authority, to departments and to social security institutions (CNAF and CNAMTS).

 
Geographical Scope

 
Taxpayers

The tax on insurance contracts is levied on insurance companies.

 
Tax object and basis of assessment

The tax on insurance contracts is payable for all premiums falling due.

The tax on insurance contracts is levied on the amount of premiums and additions.

 
Deductions, Allowances, Credits, Exemptions

Exemptions (cf articles 995 to 1000 of the General Tax Code):

Life assurance, certain group contracts, agricultural risks, insurance for frost risks to harvests, certain sea or air transport risks, risks of all kinds relating to commercial motor vehicles with a permit a laden weight in excess of 3.5 tonnes, reinsurance, etc.

 
Rate(s) Structure

From 7 to 30% depending on the risks (different rates are 7%, 9%, 11.6%, 18%, 19%, 24% and 30%).

The rate of tax on fire insurance contracts, in principle 30%, is reduced to 7% for goods permanently and exclusively assigned to an industrial, commercial, craft or agricultural activity, and the consequential fire interruption losses associated with those same goods.

7% for some kinds of health insurance.

11.6% for some kinds of legal protection insurance.

 

 
Tax due date

As a general rule, the tax on insurance contracts has to be paid when premiums are granted.

 
Tax collector

The tax on insurance contracts has to be paid to the Public Treasury.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ho + d214gf

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 EUR
2011 EUR
2010 EUR
2009 5,876.00 EUR 0.30
2008 5,798.00 EUR 0.29
2007 5,611.00 EUR 0.29
2006 5,487.00 EUR 0.30
2005 5,302.00 EUR 0.30
2004 5,212.00 EUR 0.30
2003 4,993.00 EUR 0.30
2002 4,817.00 EUR 0.30
2001 4,469.00 EUR 0.29
2000 4,258.00 EUR 0.29

Comments